Standard Product Cost, Dlrect Materials Variance H.3. Heinz Company uses saandards to control its materials costs. Assume that a batch of ketchup (2,500 pounds) has the following standards: The actual materals in a batch muy vary fram the standard due to tomato characteristics. Assume that the actual quantities of materiais far batch 08-99 were as foliows: 4.490 ibs of tomatoes 221 gal. of vinegar 21 gal. of corn syrup 91 lbs. of salt b. Determine the direct materals quantity varance for botch 0899. If required, round amounts to the nearest cent. Enter a favorable variance as a negative number using a minus sigh and an unfavorable variance as a positive nuenber